Arkansas Code § 26-36-314

Priorities of claims
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Priority in multiple claims to refunds allowed to be set off under the provisions of this subchapter shall be corresponding to the order in time which a claimant agency has filed a written notice with the Revenue Division of the Department of Finance and Administration of its intention to effect collection through setoff under this subchapter. Acts 1983, No. 372, § 12; A.S.A. 1947, § 84-4912.
Priority in multiple claims to refunds allowed to be set off under the provisions of this subchapter shall be corresponding to the order in time which a claimant agency has filed a written notice with the Revenue Division of the Department of Finance and Administration of its intention to effect collection through setoff under this subchapter. Acts 1983, No. 372, § 12; A.S.A. 1947, § 84-4912.
Priority in multiple claims to refunds allowed to be set off under the provisions of this subchapter shall be corresponding to the order in time which a claimant agency has filed a written notice with the Revenue Division of the Department of Finance and Administration of its intention to effect collection through setoff under this subchapter. Acts 1983, No. 372, § 12; A.S.A. 1947, § 84-4912.
Priority in multiple claims to refunds allowed to be set off under the provisions of this subchapter shall be corresponding to the order in time which a claimant agency has filed a written notice with the Revenue Division of the Department of Finance and Administration of its intention to effect collection through setoff under this subchapter.
Acts 1983, No. 372, § 12; A.S.A. 1947, § 84-4912.

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